VAN MAASTRICHT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VAN MAASTRICHT
Largest movements
- Receivables within one year +€20,459
up €20,459 (+48.3%), from €42,364 to €62,823
- Profit (loss) carried forward +€14,387
up €14,387 (+6.7%), from €214,659 to €229,046
- Tax, wage and social debts +€4,682
new in 2023: €4,682
- Taxes +€5,822
up €5,822, from -€1,139 to €4,682
- Gross operating margin +€5,446
up €5,446, from -€946 to €4,500
- Depreciation -€801
down €801 (-100%), from €801 to €0
- Financial income +€508
up €508 (+3.5%), from €14,401 to €14,910
- Financial charges +€142
up €142 (+71.9%), from €198 to €340
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,406 | €462,912 | +€20,506 | +4.6% |
| Current assets | 29/58 | €442,406 | €462,912 | +€20,506 | +4.6% |
| Amounts receivable after more than one year | 29 | €400,000 | €400,000 | = | 0.0% |
| Other amounts receivable | 291 | €400,000 | €400,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,364 | €62,823 | +€20,459 | +48.3% |
| Other amounts receivable | 41 | €42,364 | €62,823 | +€20,459 | +48.3% |
| Cash at bank and in hand | 54/58 | €43 | €89 | +€46 | +109% |
| Total equity and liabilities | 10/49 | €442,406 | €462,912 | +€20,506 | +4.6% |
| Equity | 10/15 | €284,285 | €298,672 | +€14,387 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €63,426 | €63,426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €61,426 | €61,426 | = | 0.0% |
| Profit (loss) carried forward | 14 | €214,659 | €229,046 | +€14,387 | +6.7% |
| Amounts payable | 17/49 | €158,121 | €164,240 | +€6,118 | +3.9% |
| Amounts payable within one year | 42/48 | €158,121 | €164,240 | +€6,118 | +3.9% |
| Financial debts | 43 | €228 | €228 | = | 0.0% |
| Credit institutions | 430/8 | €228 | €228 | = | 0.0% |
| Trade debts | 44 | €1,656 | €1,043 | -€614 | -37.1% |
| Suppliers | 440/4 | €1,656 | €1,043 | -€614 | -37.1% |
| Taxes, remuneration and social security | 45 | - | €4,682 | +€4,682 | |
| Taxes | 450/3 | - | €4,682 | +€4,682 | |
| Other amounts payable | 47/48 | €156,237 | €158,287 | +€2,050 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €0 | -€801 | -100% |
| Gross operating margin | 9900 | -€946 | €4,500 | +€5,446 | |
| Operating profit (loss) | 9901 | -€1,747 | €4,500 | +€6,247 | |
| Financial income | 75/76B | €14,401 | €14,910 | +€508 | +3.5% |
| Recurring financial income | 75 | €14,401 | €14,910 | +€508 | +3.5% |
| Financial charges | 65/66B | €198 | €340 | +€142 | +71.9% |
| Recurring financial charges | 65 | €198 | €340 | +€142 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | €12,456 | €19,070 | +€6,613 | +53.1% |
| Income taxes | 67/77 | -€1,139 | €4,682 | +€5,822 | |
| Profit (loss) for the period | 9904 | €13,596 | €14,387 | +€792 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,596 | €14,387 | +€792 | +5.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.